8.2.5 Provincial and territorial income tax  

Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.

Provincial and territorial income tax

Provinces / Territories

Rates for 2023 tax year

Newfoundland and Labrador

8.7% on the portion of your taxable income that is $41,457 or less, plus

14.5% on the portion of your taxable income over $41,457 up to $82,913, plus

15.8% on the portion of your taxable income over $82,913 up to $148,027, plus

17.8% on the portion of your taxable income over $148,027 up to $207,239, plus

19.8% on the portion of your taxable income over $207,239 up to $264,750, plus

20.8% on the portion of your taxable income over $264,750 up to $529,500, plus

21.3% on the portion of your taxable income over $529,500 up to $1,059,000, plus

21.8% on the portion of your taxable income over $1,059,000

Prince Edward Island

9.8% on the portion of your taxable income that is $31,984 or less, plus

13.8% on the portion of your taxable income over $31,984 up to $63,969, plus

16.7% on the portion of your taxable income over $63,969

Nova Scotia

8.79% on the portion of your taxable income that is $29,590 or less, plus

14.95% on the portion of your taxable income over $29,590 up to $59,180, plus

16.67% on the portion of your taxable income over $59,180 up to $93,000, plus

17.5% on the portion of your taxable income over $93,000 up to $150,000, plus

21% on the portion of your taxable income over $150,000

New Brunswick

9.4% on the portion of your taxable income that is $47,715 or less, plus

14% on the portion of your taxable income over $47,715 up to $95,431, plus

16% on the portion of your taxable income over $95,431 up to $176,756, plus

19.5% on the portion of your taxable income over $176,756

Quebec

14% on the portion of your taxable income that is $49,275 or less, plus

19% on the portion of your taxable income over $49,275 up to $98,540, plus

24% on the portion of your taxable income over $98,540 up to $119,910, plus

25.75% on the portion of your taxable income over $119,910

Ontario

5.05% on the portion of your taxable income that is $49,231 or less, plus

9.15% on the portion of your taxable income over $49,231 up to $98,463, plus

11.16% on the portion of your taxable income over $98,463 up to $150,000, plus

12.16% on the portion of your taxable income over $150,000 up to $220,000, plus

13.16% on the portion of your taxable income over $220,000

Manitoba

10.8% on the portion of your taxable income that is $36,842 or less, plus

12.75% on the portion of your taxable income over $36,842 up to $79,625, plus

17.4% on the portion of your taxable income over $79,625

Saskatchewan

10.5% on the portion of your taxable income that is $49,720 or less, plus

12.5% on the portion of your taxable income over $49,720 up to $142,058, plus

14.5% on the portion of your taxable income over $142,058

Alberta

10% on the portion of your taxable income that is $142,292 or less, plus

12% on the portion of your taxable income over $142,292 up to $170,751, plus

13% on the portion of your taxable income over $170,751 up to $227,668, plus

14% on the portion of your taxable income over $227,668 up to $341,502, plus

15% on the portion of your taxable income over $341,502 

British Columbia

5.06% on the portion of your taxable income that is $45,654 or less, plus

7.7% on the portion of your taxable income over $45,654 up to $91,310, plus

10.5% on the portion of your taxable income over $91,310 up to $104,835, plus

12.29% on the portion of your taxable income over $104,835 up to $127,299, plus

14.7% on the portion of your taxable income over $127,299 up to $172,602, plus

16.8% on the portion of your taxable income over $172,602 up to $240,716, plus

20.5% on the portion of your taxable income over $240,716

Yukon

6.4% on the portion of your taxable income that is $53,359 or less, plus

9% on the portion of your taxable income over $53,359 up to $106,717, plus

10.9% on the portion of your taxable income over $106,717 up to $165,430, plus

12.8% on the portion of your taxable income over $165,430 up to $500,000, plus

15% on the portion of your taxable income over $500,000

Northwest Territories

5.9% on the portion of your taxable income that is $48,326 or less, plus

8.6% on the portion of your taxable income over $48,326 up to $96,655, plus

12.2% on the portion of your taxable income over $96,655 up to $157,139, plus

14.05% on the portion of your taxable income over $157,139

Nunavut

4% on the portion of your taxable income that is $50,877 or less, plus

7% on the portion of your taxable income over $50,877 up to $101,754, plus

9% on the portion of your taxable income over $101,754 up to $165,429, plus

11.5% on the portion of your taxable income over $165,429

Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)

The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.

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